Archived article: This page was originally published in 2023. Korean National Health Insurance rates, contribution ceilings and administrative rules change over time, so the former figures have been retired.
Current Korean Social Insurance Guidance
Employee coverage and contribution treatment may depend on remuneration, nationality, visa status, company circumstances and an applicable social-security agreement. Employers should use current rates and confirm the employee’s actual eligibility before completing payroll.
- Korea Social Insurance Contribution Rates 2026: Employer Guide
- Cost of Hiring an Employee in Korea: 2026 Employer Cost Calculator
- CPA-Led Payroll Services in Korea
KTE supports foreign subsidiaries and branches with payroll calculation, employee enrollment and status changes, social-insurance coordination and English reporting to overseas headquarters.
